Dr. Cr. Cr. $10,360 8,520 2,950 4.310 16,640 Dr. $10,360 9.270 1,720 3.100 16,640 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Depreciation Expense $3,744 5,150 0 1,880 18,530 5,130 $4,944 5,150 1,730 1,120 18,530 5,130 3,000 3.000 34.000 12,270 34,750 13,030 16.010 0 18,914 0 17.740 1,230 18.914 1.210 1.200 $84,384 0 $80.704 $80,704 $84,384 Prepare the adjusting entries that were made. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) The trial balances shown below are before and after adjustment for Pharoah Company at the end of its fiscal year. PHAROAH COMPANY Trial Balance August 31, 2017 Before Adjustment Dr. Cr. Cash $10,360 Accounts Receivable 8.520 Supplies 2,950 Prepaid Insurance 4,310 Equipment 16,640 Accumulated Depreciation-Equipment $3,744 Accounts Payable 5,150 Salaries and Wages Payable 0 Unearned Rent Revenue 1,880 Common Stock 18,530 Retained Earnings 5,130 Dividends 3,000 Service Revenue 34.000 Rent Revenue 12,270 Salaries and Wages Experise 16,010 Supplies Expense 0 Rent Expense 18,914 Insurance Expense o After Adjustment Dr. Cr. $10,360 9,270 1.720 3,100 16,640 $4,944 5,150 1,730 1,120 18,530 5,130 3,000 34,750 13,030 17.740 1,230 18,914 1.210